Minimizing Fraud Behavior through Leadership Based on Tri Kaya Parisudha and Good Corporate Governance
Abstract
Fraudulent behavior can interfere with business continuity, therefore it needs to be minimized and even eliminated. This research tries to offer a solution to minimize fraudulent behavior through the implementation of leadership based on Tri Kaya Parisudha and Good corporate governance (GCG). The research was conducted at 94 Multipurpose Cooperatives in Bali. Research respondents were cooperative managers in each cooperative that was the research location. Data collection was carried out by distributing questionnaires to respondents via Google Form. The collected data will then be processed using the SmartPLS program. The results of hypothesis testing show that leadership based on Tri Kaya Parisudha has a significant positive effect on GCG, but has no significant effect on Fraud Behavior. On the other hand, GCG shows a significant negative effect on fraudulent behavior. Furthermore, GCG acts as a full mediator in the leadership relationship based on Tri Kaya Parisudha with Fraud Behavior.
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References
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Baron, R.M. and Kenny, D.A. (1986), The moderator – mediator variable distinction in social psychological research: conseptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, Vol. 103, No. 6, pp. 1173-1182
Besari. 2009. Pengaruh Kualitas Pelaksanaan Good Corporate Governance, Ukuran (Size), dan Kompleksitas Bank Terhadap Fraud (Studi Kasus pada Bank Umum 2007). Tesis. Program Studi Magister Akuntansi Universitas Diponegoro
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Brown, M. E., & Treviño, L. K. 2006. Ethical Leadership: A Review and Future Directions. Leadership Quarterly, Vol.17, No.6, pp. 595-616. https://www.mcgill.ca/engage/files/engage/ethical_leadership_2006.pdf
Brown, M. E., Trevin˜o & Harrison. 2005. Ethical Leadership: A Social Learning Perspective for Construct Development and Testing, Organizational Behavior and Human Decision Processes, Vol.97, pp.117-134. https://doi.org/10.1016/j.obhdp.2005.03.002
Cressey, D.R. 1953. Other people’s money, dalam: “Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99”, Skousen et al. 2009. Journal of Corporate Governance and Firm Performance, Vo;13: 53-81
Daniri, Mas Achmad. 2005. Good Corporate Governance: Konsep dan Penerapannya dalam Konteks Indonesia, Cetakan 1. Jakarta: PT. Ray Indonesia.
Detert, J. R., Treviño, L. K., Burris, E. R., & Andiappan, M. (2007). " Managerial modes of influence and counterproductivity in organizations: A longitudinal business-unit-level investigation": Correction. https://doi.org/10.1037/0021-9010.93.2.328
Dhany, Umi Rahma, Priantono, S., & Budianto, M. (2016). Pengaruh Gaya Kepemimpinan Dan Budaya Organisasi Terhadap Peminimalisir Fraud (Kecurangan) Pengadaan Barang/Jasa Pada Dinas Pekerjaan Umum Kota Probolinggo, 4(2), 46–60
Effendi, Muh. Arief. 2009. The Power of Good Corporate Governance : Teori Implementasi, Jilid 1. Jakarta: Salemba Empat.
El-Kassar, A. N., Messarra, L. C., & Elgammal, W. (2015). Effects of ethical practices on corporate governance in developing countries. http://www.virtusinterpress.org/IMG/pdf/cocv12i3c5p1.pdf
Endah, N., Tarjo, T., & Musyarofah, S. (2020). The Implementation Of Good Corporate Governance And Efforts To Prevent Fraud In Banking Companies. Jurnal Reviu Akuntansi dan Keuangan, 10(1), 136-149. https://doi.org/10.22219/jrak.v10i1.10268
Gan, C. (2018). Ethical leadership and unethical employee behavior: A moderated mediation model. Social Behavior and Personality: an international journal, 46(8), 1271-1283. https://doi.org/10.2224/sbp.7328
Halbouni, S. S., Obeid, N., & Garbou, A. (2016). Corporate governance and information technology in fraud prevention and detection. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-02-2015-1163
Hamdani. 2016. Good Corporate Governance (Tinjauan Etika dalam Praktik Bisnis). Jakarta: Mitra Wacana Media.
Houdek, P. (2019). Fraud and Understanding the Moral Mind: Need for Implementation of Organizational Characteristics into Behavioral Ethics. Science and Engineering Ethics, 1-17. https://doi.org/10.1007/s11948-019-00117-z
In'airat, M. (2015). The Role of Corporate Governance in Fraud Reduction-A Perception Study in the Saudi Arabia Business Environment. Journal of Accounting & Finance (2158-3625), 15(2). http://www.na-businesspress.com/JAF/In_airatM_Web15_2_.pdf
Jannah, Sitti Fitratul. 2016. Pengaruh Good Corporate Governance Terhadap Pencegahan Fraud di Bank Perkreditan Rakyat (Studi Pada Bank Perkreditan Rakyat Di Surabaya). Jurnal Akuntansi Unesa. Vol.7, No.2. https://journal.unesa.ac.id/index.php/aj/article/view/1340
Kaya, C. T., & Birol, B. (2007). Association Between Corporate Governance And Fraud Detection: Evidence From Borsa Istanbul. Journal of Economics Finance and Accounting, 6(2), 95-101. https://dergipark.org.tr/tr/download/article-file/747433
Khuntia, R., & Suar, D. (2004). A scale to assess ethical leadership of Indian private and public sector managers. Journal of business ethics, 49(1), 13-26. https://doi.org/10.1023/B:BUSI.0000013853.80287
Kouzes, J. M., & Posner, B. Z. (2007). The leadership challenge (Vol. 3). John Wiley & Sons. https://books.google.co.id/books?hl=id&lr=&id=kHt_CeUoVZQC&oi=fnd&pg=PR13&dq=Kouzes,+J.+M.,+%26+Posner,+B.+Z.+2007.+The+Leadership+Challenge+(4th+ed.).+San+Francisco,+CA:+Jossey-Bass.&ots=RUw4cmx2b6&sig=DE8mLfy5GMDIkKRPUY4X6d4qO5Q&redir_esc=y#v=onepage&q&f=false
Kwakye, O., Yusheng, K., Ayamba, E. C., & Osei, A. A. (2018). Influence of ethical behavior on Corporate Governance of firm’s performance in Ghana. International Journal of Scientific Research and Management, 6(06). https://www.ijsrm.in/index.php/ijsrm/article/view/1548
Kwatingtyas, Lidia Pascalia Ayu. 2017. Pengaruh Pengendalian Internal dan Manajemen Risiko pada Good Corporate Governance serta Implikasinya pada Pencegahan Fraud (Studi Kasus pada Credit Union di Daerah Istimewa Yogyakarta). Tesis. Program Magister Manajemen Fakultas Ekonomi Universitas Sanata Dharma.
Law, Philip. 2011. Corporate Governance and No Fraud Occurrence in Organizations. Managerial Auditing Journal, Vol. 26, Iss 6, pp. 501-518.
Mayer, D. M., Kuenzi, M., Greenbaum, R., Bardes, M., & Salvador, R. 2009. How Low Does Ethical Leadership Flow? Test of A Trickle-Down Model. Organizational Behavior & Human Decision Processes, Vol.108, pp.1-13. https://doi.org/10.1016/j.obhdp.2008.04.002
Monks, Robert A.G, dan Minow, N, 2003. Corporate Governance 3rd Edition, Blackwell Publishing.
Naidoo, G. (2012). A critical need for ethical leadership to curb corruption and promote good governance in the public sector of South Africa. https://repository.up.ac.za/bitstream/handle/2263/57856/Naidoo_Critical_2012.pdf?sequence=1&isAllowed=y
Nursandi, Haritsa Amri. 2017. Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, dan Gaya Kepemimpinan terhadap Kecenderungan Kecurangan (Fraud) pada PT. Astra Graphia Tbk Cabang Surabaya. Thesis. Universitas Airlangga.
Okagbue, B. O. (2011). Ethical leadership and good governance in Nigerian local governments. https://scholarworks.waldenu.edu/cgi/viewcontent.cgi?article=2035&context=dissertations
Othman, Z., & Rahman, R. A. (2010). Ethics an Malaysian corporate governance practices. International Journal of Business and Social Science, 1(3), 98-109. http://www.ijbssnet.com/journals/Vol._1_No._3_December_2010/10.pdf
Othman, Z., & Rahman, R. A. (2014). Attributes of ethical leadership in leading good governance. International Journal of Business and Society, 15(2), 359. http://www.ijbs.unimas.my/repository/pdf/Vol15-no2-paper10.pdf
Parmajaya I.P.G. 2017. Ajaran Tri Kaya Parisudha Sebagai Landasan Pendidikan Nilai Moral dan Etika dalam Membentuk Karakter Anak, Purwadita, Volume 1, No.1, pp. 33-40.
Piccolo, R., Greenbaum, R., Den Hartog, D., & Folger, R. 2010. The Relationship Between Ethical Leadership and Core Job Characteristics. Journal of Organizational Behavior, Vol.31, pp. 259 –278. https://doi.org/10.1002/job.627
Ponduri.S.B, Sailaja V., Amina Begum S.A. (2014).Corporate Governance -Emerging Economies Fraud and Fraud Prevention, OSR Journal of Business and Management (IOSR-JBM), Volume 16, Issue 3, PP 01-07. http://www.iosrjournals.org/iosr-jbm/papers/Vol16-issue3/Version-3/A16330107.pdf
Razali, W. A. A. W. M., & Arshad, R. (2014). Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting. Procedia-Social and Behavioral Sciences, 145, 243-253. https://core.ac.uk/download/pdf/82472647.pdf
Ruin, J. E. 2009. Internal auditing: Supporting risk management, fraud awareness management and Corporate Governance. Leeads Publication
Said, J., Alam, M., Ramli, M., & Rafidi, M. (2017). Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry. Journal of International Studies, 10(2). http://bazekon.icm.edu.pl/bazekon/element/bwmeta1.element.ekon-element-000171480769
Sebhatu, S. P., & Pei-lin, L. (2016). What is Governance? The Ethical Dilemma for Leaders and Managers: Multiple Case Studies of Corruption from China. Procedia-Social and Behavioral Sciences, 224, 467-474. https://core.ac.uk/download/pdf/82566211.pdf
Soleman, Rusman. 2013. Pengaruh Pengendalian Internal Dan Good Corporate Governance Terhadap Pencegahan Fraud. JAAI, Volume 17, No.1,pp 57-74
Subramaniam, S. (2010). Ethical Leadership Views from Tamil Classical Literature-With Reference to Thirukural. Available at SSRN 1605320. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1605320
Sudartha, Tjok Rai dan Atmaja, Ida Bagus Oka Punia. 2001. Upadesa tentang Ajaran-Ajaran Agama Hindu. Surabaya: Paramita.
Sutedi, Adrian. 2012. Good Corporate Governance, Edisi 1 Cetakan 2. Jakarta: Sinar Grafika.
Syamsudin, S., Imronudin, I., Utomo, S. T., & Praswati, A. N. (2017). Corporate Governance in Detecting Lack of Financial Report. JDM (Jurnal Dinamika Manajemen), 8(2), 167-176. https://journal.unnes.ac.id/nju/index.php/jdm/article/view/12757/7289
Thebe, T. P. (2017). Ethics and corporate governance: a model for South African public service. International Conference on Public Administration and Development Alternatives (IPADA). http://ulspace.ul.ac.za/bitstream/handle/10386/1842/thebe_ethics_2017.pdf?sequence=1&isAllowed=y
Tjahjono, S. 2013. Business Crimes and Ethics: Konsep dan Studi Kasus Fraud di Indonesia dan Globa. Yogyakarta: ANDI.
Uwuigbe, O. R., Olorunshe, O., Uwuigbe, U., Ozordi, E., Asiriuwa, O., Asaolu, T., & Erin, O. (2020, September). Corporate governance and financial statement fraud among listed firms in Nigeria. In IOP conference series: earth and environmental science (Vol. 331, No. 1, p. 012055). IOP Publishing. https://iopscience.iop.org/article/10.1088/1755-1315/331/1/012055/pdf
Widjajanti, Kesi. 2015. Gaya Kepemimpinan Dan Good Governance Sebagai Upaya Peningkatan Excellent Service Dan Kepercayaan Masyarakat (Studi Kasus Dinperindag Jawa Tengah) J. Dinamika Sosbud. Volume 17 Nomor 2, pp. 270 – 284.
Zarkasyi, Moh. Wahyudi. 2008. Good Corporate Governance: Pada Badan Usaha Manufaktur, Perbankan, dan Jasa Keuangan Lainnya. Cetakan 1. Bandung: Alfabeta.
Agbim, K. C. (2018). Effect of ethical leadership on corporate governance, performance and social responsibility: A study of selected deposit money banks in Benue state, Nigeria. International Journal of Community Development and Management Studies, 2, 019-035. https://www.informingscience.org/Articles/v2p019-035Agbim4291.pdf
Ahmad, P. (2017). Ethical Leadership between Governance and Human Nature. Pro Publico Bono–Magyar Közigazgatás, (1), 164-179. http://real.mtak.hu/92343/1/PPB-MK_2017_1_Paiman_Ethical_Leadership.pdf
Arens, Alvin A & Loebbecke, James K. 2012. Auditing, an Integrated Approach.14th Edition. Upper Saddle River, New Jersey: Prentice-Hall, Inc
Baron, R.M. and Kenny, D.A. (1986), The moderator – mediator variable distinction in social psychological research: conseptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, Vol. 103, No. 6, pp. 1173-1182
Besari. 2009. Pengaruh Kualitas Pelaksanaan Good Corporate Governance, Ukuran (Size), dan Kompleksitas Bank Terhadap Fraud (Studi Kasus pada Bank Umum 2007). Tesis. Program Studi Magister Akuntansi Universitas Diponegoro
Bologna, J. (1993), Handbook on Corporate Fraud, Butterworth-Heinemann, Stoneham, MA
BPS Provinsi Bali. 2018. Bali Dalam Angka Tahun 2018.
Brown, M. E., & Treviño, L. K. 2006. Ethical Leadership: A Review and Future Directions. Leadership Quarterly, Vol.17, No.6, pp. 595-616. https://www.mcgill.ca/engage/files/engage/ethical_leadership_2006.pdf
Brown, M. E., Trevin˜o & Harrison. 2005. Ethical Leadership: A Social Learning Perspective for Construct Development and Testing, Organizational Behavior and Human Decision Processes, Vol.97, pp.117-134. https://doi.org/10.1016/j.obhdp.2005.03.002
Cressey, D.R. 1953. Other people’s money, dalam: “Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99”, Skousen et al. 2009. Journal of Corporate Governance and Firm Performance, Vo;13: 53-81
Daniri, Mas Achmad. 2005. Good Corporate Governance: Konsep dan Penerapannya dalam Konteks Indonesia, Cetakan 1. Jakarta: PT. Ray Indonesia.
Detert, J. R., Treviño, L. K., Burris, E. R., & Andiappan, M. (2007). " Managerial modes of influence and counterproductivity in organizations: A longitudinal business-unit-level investigation": Correction. https://doi.org/10.1037/0021-9010.93.2.328
Dhany, Umi Rahma, Priantono, S., & Budianto, M. (2016). Pengaruh Gaya Kepemimpinan Dan Budaya Organisasi Terhadap Peminimalisir Fraud (Kecurangan) Pengadaan Barang/Jasa Pada Dinas Pekerjaan Umum Kota Probolinggo, 4(2), 46–60
Effendi, Muh. Arief. 2009. The Power of Good Corporate Governance : Teori Implementasi, Jilid 1. Jakarta: Salemba Empat.
El-Kassar, A. N., Messarra, L. C., & Elgammal, W. (2015). Effects of ethical practices on corporate governance in developing countries. http://www.virtusinterpress.org/IMG/pdf/cocv12i3c5p1.pdf
Endah, N., Tarjo, T., & Musyarofah, S. (2020). The Implementation Of Good Corporate Governance And Efforts To Prevent Fraud In Banking Companies. Jurnal Reviu Akuntansi dan Keuangan, 10(1), 136-149. https://doi.org/10.22219/jrak.v10i1.10268
Gan, C. (2018). Ethical leadership and unethical employee behavior: A moderated mediation model. Social Behavior and Personality: an international journal, 46(8), 1271-1283. https://doi.org/10.2224/sbp.7328
Halbouni, S. S., Obeid, N., & Garbou, A. (2016). Corporate governance and information technology in fraud prevention and detection. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-02-2015-1163
Hamdani. 2016. Good Corporate Governance (Tinjauan Etika dalam Praktik Bisnis). Jakarta: Mitra Wacana Media.
Houdek, P. (2019). Fraud and Understanding the Moral Mind: Need for Implementation of Organizational Characteristics into Behavioral Ethics. Science and Engineering Ethics, 1-17. https://doi.org/10.1007/s11948-019-00117-z
In'airat, M. (2015). The Role of Corporate Governance in Fraud Reduction-A Perception Study in the Saudi Arabia Business Environment. Journal of Accounting & Finance (2158-3625), 15(2). http://www.na-businesspress.com/JAF/In_airatM_Web15_2_.pdf
Jannah, Sitti Fitratul. 2016. Pengaruh Good Corporate Governance Terhadap Pencegahan Fraud di Bank Perkreditan Rakyat (Studi Pada Bank Perkreditan Rakyat Di Surabaya). Jurnal Akuntansi Unesa. Vol.7, No.2. https://journal.unesa.ac.id/index.php/aj/article/view/1340
Kaya, C. T., & Birol, B. (2007). Association Between Corporate Governance And Fraud Detection: Evidence From Borsa Istanbul. Journal of Economics Finance and Accounting, 6(2), 95-101. https://dergipark.org.tr/tr/download/article-file/747433
Khuntia, R., & Suar, D. (2004). A scale to assess ethical leadership of Indian private and public sector managers. Journal of business ethics, 49(1), 13-26. https://doi.org/10.1023/B:BUSI.0000013853.80287
Kouzes, J. M., & Posner, B. Z. (2007). The leadership challenge (Vol. 3). John Wiley & Sons. https://books.google.co.id/books?hl=id&lr=&id=kHt_CeUoVZQC&oi=fnd&pg=PR13&dq=Kouzes,+J.+M.,+%26+Posner,+B.+Z.+2007.+The+Leadership+Challenge+(4th+ed.).+San+Francisco,+CA:+Jossey-Bass.&ots=RUw4cmx2b6&sig=DE8mLfy5GMDIkKRPUY4X6d4qO5Q&redir_esc=y#v=onepage&q&f=false
Kwakye, O., Yusheng, K., Ayamba, E. C., & Osei, A. A. (2018). Influence of ethical behavior on Corporate Governance of firm’s performance in Ghana. International Journal of Scientific Research and Management, 6(06). https://www.ijsrm.in/index.php/ijsrm/article/view/1548
Kwatingtyas, Lidia Pascalia Ayu. 2017. Pengaruh Pengendalian Internal dan Manajemen Risiko pada Good Corporate Governance serta Implikasinya pada Pencegahan Fraud (Studi Kasus pada Credit Union di Daerah Istimewa Yogyakarta). Tesis. Program Magister Manajemen Fakultas Ekonomi Universitas Sanata Dharma.
Law, Philip. 2011. Corporate Governance and No Fraud Occurrence in Organizations. Managerial Auditing Journal, Vol. 26, Iss 6, pp. 501-518.
Mayer, D. M., Kuenzi, M., Greenbaum, R., Bardes, M., & Salvador, R. 2009. How Low Does Ethical Leadership Flow? Test of A Trickle-Down Model. Organizational Behavior & Human Decision Processes, Vol.108, pp.1-13. https://doi.org/10.1016/j.obhdp.2008.04.002
Monks, Robert A.G, dan Minow, N, 2003. Corporate Governance 3rd Edition, Blackwell Publishing.
Naidoo, G. (2012). A critical need for ethical leadership to curb corruption and promote good governance in the public sector of South Africa. https://repository.up.ac.za/bitstream/handle/2263/57856/Naidoo_Critical_2012.pdf?sequence=1&isAllowed=y
Nursandi, Haritsa Amri. 2017. Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, dan Gaya Kepemimpinan terhadap Kecenderungan Kecurangan (Fraud) pada PT. Astra Graphia Tbk Cabang Surabaya. Thesis. Universitas Airlangga.
Okagbue, B. O. (2011). Ethical leadership and good governance in Nigerian local governments. https://scholarworks.waldenu.edu/cgi/viewcontent.cgi?article=2035&context=dissertations
Othman, Z., & Rahman, R. A. (2010). Ethics an Malaysian corporate governance practices. International Journal of Business and Social Science, 1(3), 98-109. http://www.ijbssnet.com/journals/Vol._1_No._3_December_2010/10.pdf
Othman, Z., & Rahman, R. A. (2014). Attributes of ethical leadership in leading good governance. International Journal of Business and Society, 15(2), 359. http://www.ijbs.unimas.my/repository/pdf/Vol15-no2-paper10.pdf
Parmajaya I.P.G. 2017. Ajaran Tri Kaya Parisudha Sebagai Landasan Pendidikan Nilai Moral dan Etika dalam Membentuk Karakter Anak, Purwadita, Volume 1, No.1, pp. 33-40.
Piccolo, R., Greenbaum, R., Den Hartog, D., & Folger, R. 2010. The Relationship Between Ethical Leadership and Core Job Characteristics. Journal of Organizational Behavior, Vol.31, pp. 259 –278. https://doi.org/10.1002/job.627
Ponduri.S.B, Sailaja V., Amina Begum S.A. (2014).Corporate Governance -Emerging Economies Fraud and Fraud Prevention, OSR Journal of Business and Management (IOSR-JBM), Volume 16, Issue 3, PP 01-07. http://www.iosrjournals.org/iosr-jbm/papers/Vol16-issue3/Version-3/A16330107.pdf
Razali, W. A. A. W. M., & Arshad, R. (2014). Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting. Procedia-Social and Behavioral Sciences, 145, 243-253. https://core.ac.uk/download/pdf/82472647.pdf
Ruin, J. E. 2009. Internal auditing: Supporting risk management, fraud awareness management and Corporate Governance. Leeads Publication
Said, J., Alam, M., Ramli, M., & Rafidi, M. (2017). Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry. Journal of International Studies, 10(2). http://bazekon.icm.edu.pl/bazekon/element/bwmeta1.element.ekon-element-000171480769
Sebhatu, S. P., & Pei-lin, L. (2016). What is Governance? The Ethical Dilemma for Leaders and Managers: Multiple Case Studies of Corruption from China. Procedia-Social and Behavioral Sciences, 224, 467-474. https://core.ac.uk/download/pdf/82566211.pdf
Soleman, Rusman. 2013. Pengaruh Pengendalian Internal Dan Good Corporate Governance Terhadap Pencegahan Fraud. JAAI, Volume 17, No.1,pp 57-74
Subramaniam, S. (2010). Ethical Leadership Views from Tamil Classical Literature-With Reference to Thirukural. Available at SSRN 1605320. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1605320
Sudartha, Tjok Rai dan Atmaja, Ida Bagus Oka Punia. 2001. Upadesa tentang Ajaran-Ajaran Agama Hindu. Surabaya: Paramita.
Sutedi, Adrian. 2012. Good Corporate Governance, Edisi 1 Cetakan 2. Jakarta: Sinar Grafika.
Syamsudin, S., Imronudin, I., Utomo, S. T., & Praswati, A. N. (2017). Corporate Governance in Detecting Lack of Financial Report. JDM (Jurnal Dinamika Manajemen), 8(2), 167-176. https://journal.unnes.ac.id/nju/index.php/jdm/article/view/12757/7289
Thebe, T. P. (2017). Ethics and corporate governance: a model for South African public service. International Conference on Public Administration and Development Alternatives (IPADA). http://ulspace.ul.ac.za/bitstream/handle/10386/1842/thebe_ethics_2017.pdf?sequence=1&isAllowed=y
Tjahjono, S. 2013. Business Crimes and Ethics: Konsep dan Studi Kasus Fraud di Indonesia dan Globa. Yogyakarta: ANDI.
Uwuigbe, O. R., Olorunshe, O., Uwuigbe, U., Ozordi, E., Asiriuwa, O., Asaolu, T., & Erin, O. (2020, September). Corporate governance and financial statement fraud among listed firms in Nigeria. In IOP conference series: earth and environmental science (Vol. 331, No. 1, p. 012055). IOP Publishing. https://iopscience.iop.org/article/10.1088/1755-1315/331/1/012055/pdf
Widjajanti, Kesi. 2015. Gaya Kepemimpinan Dan Good Governance Sebagai Upaya Peningkatan Excellent Service Dan Kepercayaan Masyarakat (Studi Kasus Dinperindag Jawa Tengah) J. Dinamika Sosbud. Volume 17 Nomor 2, pp. 270 – 284.
Zarkasyi, Moh. Wahyudi. 2008. Good Corporate Governance: Pada Badan Usaha Manufaktur, Perbankan, dan Jasa Keuangan Lainnya. Cetakan 1. Bandung: Alfabeta.
Published
2021-05-25
How to Cite
SUGIANINGRAT, Ida Ayu Putu Widani et al.
Minimizing Fraud Behavior through Leadership Based on Tri Kaya Parisudha and Good Corporate Governance.
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan, [S.l.], p. 123 - 136, may 2021.
ISSN 2302-8890.
Available at: <https://ojs.unud.ac.id/index.php/jmbk/article/view/65237>. Date accessed: 04 dec. 2024.
doi: https://doi.org/10.24843/MATRIK:JMBK.2021.v15.i01.p11.
Section
Articles
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
